The authors would like to thank the following people for their help with this project. As always, any errors that remain in the manuscript are the authors' responsibility alone.

  • Professor Donald Kenkel of Cornell University for his review of an early draft of this study's technical appendix;

  • Michael Hicks, Director for Center for Business and Economic Research, Ball State University, and adjunct scholar with the Mackinac Center for Public Policy for his review of the technical appendix and main text;

  • Associate Professor Robert Lawson, Department of Finance, College of Business, Auburn University for his review of the technical appendix and main text;

  • Scott Darragh, economist, Office of Revenue and Tax Analysis, Michigan Department of Treasury;

  • Terry Stanton, public information officer, Michigan Department of Treasury;

  • Linda Ortiz, assistant FOIA coordinator, Michigan State Police;

  • Lt. Detective Judith Anderson, Michigan State Police;

  • Susan Gillooly, assistant United States attorney, United States Department of Justice;

  • William Patrick McAndrew, Penn State University, Erie;

  • Benjamin H. Wilson, Penn State University, Erie;

  • James Hohman, fiscal policy analyst, Mackinac Center for Public Policy;

  • George Daiza, co-owner of Martin & Snyder;

  • Jonathan Slemrod, undergraduate, University of Michigan;

  • Vincent Patsy, undergraduate, University of Michigan; and

  • Polly Reber, Michigan Distributors and Vendors Association.